The December 31, 2025 inventory of Cullumber Company consisted of four products, for which certain information is provided below. Product A B C D Product A B C Original Cost $38.00 $56.00 $134.00 $33.00 D Determine the lower of cost or net realizable value amount for each product. LA +A $ LA Replacement Cost LCNRV $36.00 $54.00 $129.00 $29.80 Estimated Disposal Cost $20.00 $23.00 $39.00 $18.00 Expected Selling Price $54.00 $62.00 $204.00 $40.00 Normal Profit on Sales 34% 39% 44% 24%

The December 31, 2025 imventory of Cullumber Company consisted of four products, for which certain information is provided below. Determine the lower of cost or net realizable value arnount for each product